Opinion

Roger Green discusses the announcement of a National Living Wage (NLW) increase to £12.21 per hour, exploring its potential impact on businesses and employees, and the importance of fair and sustainable wage growth. Yesterday, the UK government confirmed the National Living Wage (NLW) will ris

Nicky Lloyd discusses how the Edinburgh rental market has performed after the first six months of changed legislation. October marked the first six months of the changed rental landscape in Scotland, following on from almost two years of the restrictions put in place on tenancies by The Cost of Livi

Susan Nightingale discusses the state of equity investment and borrowing conditions for small businesses in Scotland, highlighting their resilience despite economic challenges and a perceived lack of access to finance. Scotland has long punched above its weight when it comes to the creation of high-

The latest enforcement actions and supervisory publications by the Financial Conduct Authority (FCA) indicate the regulator’s renewed interest in market integrity and its expectations on regulated firms to assist it through clear dialogue and reporting, writes Anthony Harrison. Recent enforcem

Bruce Cartwright calls for transparency and a long-term focus in the upcoming Autumn Budget, emphasising the need for open communication about economic challenges and the impact of potential tax measures. It’s time for the government to be transparent with the public about the potential impact

Private and independent schools should be doing their homework now on the updated guidance published by HMRC on the VAT changes for private and independent schools, writes William Anderson. The key point to understand from the outset is that these changes will be introduced from 30 October 2024: alt

As we approach the Autumn Budget, the energy sector faces significant challenges, and the stakes for the North Sea industry have never been higher, writes Mark Brown. Recent developments surrounding the UK government's fiscal policies, particularly the Energy Profits Levy (EPL), have stirred deep co

Jennifer Andrew discusses the handling of concurrent insolvency processes in different jurisdictions following a recent Scottish case ruling. A recent decision of the Court of Session has found that a Scottish administration can be declared as ancillary to an insolvency process in another jurisdicti

Always quick to spot an opportunity, criminals have increasingly turned to cryptocurrency as a means of hiding and, in many cases, laundering the proceeds of illicit activities, writes Sally Clark. As part of the law enforcement response, cryptocurrencies and other cryptoassets have now been specifi

Greater enforcement powers for the CMA are coming soon, writes Richard Collie. These reforms come in the form of the Digital Markets, Competition and Consumers (DMCC) Act, which received Royal Assent in May.

ESPC CEO, Paul Hilton, discusses the rising popularity of bungalows and asks why more aren’t available to satisfy growing buyer demand. When you imagine the kind of property young buyers want to live in, you’d be forgiven for thinking immediately of glossy city apartments or spacious tow

With budget pressures rising, could the Chancellor sweeten the deal by adding VAT to some guilty pleasures? From cakes to caviar, here are three tempting tax ideas that could bring in revenue – without leaving too much of a bitter aftertaste. MHA VAT director Glyn Edwards, with a pinch of dry

In the UK, there has been a dynamic shift in the relationship between auditors and clients who are preparing annual accounts or readying a business for fundraising or potential exit, writes David Lister. Increasingly more fulsome investigations where compliance issues arise are required before signi

When setting up a limited company or agreeing to be appointed as a director, being aware of your duties to company creditors should the company fail is unlikely to be at the front of your mind, writes Seonaid Sandham. Yet, at a time when Scotland’s corporate insolvencies are 17% higher than th

Robert Holland takes a look at the UK government's new Employment Bill. The bill unveiled yesterday is undoubtedly the biggest employment rights shake-up since the 1999 Employment Relations Act 25 years ago, and in legislative length only matched by the 1975 Employment Protection Bill. However, it i